2018 (4) TMI 914

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....g taxable services such as "Management Consultancy Service", "Business Auxiliary Services" and "Goods Transport Services". They have entered into agreements with M/s Aashmore Pvt Ltd, Singapore, for rending the said service of 'commercial advisor' for the purpose of the sales promotion and marketing of goods produced by the said foreign firm in India. Appellant received commission from this foreign firm in convertible foreign exchange for providing the said service in India. On scrutiny of the records of the appellant, the department entertained a view that the appellant had provided taxable services under the category of 'Business Auxiliary Services' specified under Section 65(19) read with Section 65(105)(zzb) of Finance Act, 1994 which h....

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....ces accrue outside India. He further submitted that the issue has been decided in favour of the appellant by various decisions of the Tribunal. He further submitted that the appellant is acting as a commission agent for the foreign client M/s Aashmore Pvt Ltd, Singapore, for promoting business in India for which they are getting commission from their foreign principal in foreign currency which amounts to export of service. He then referred to rule 3(1)(iii) of the Export of Service Rules and submitted that for a service falling under category of rule 3 of the Export of Service Rules,2005 following conditions needs to be satisfied to qualify as an export service:- (a) Service must be provided in relation to business or commerce; (b) Servic....

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....017 (50) STR 299 (Tri. - Del). (b) Blue Star Ltd v. CST, Mumbai - 2016 (46) STR 59 (Tri-Mum). (c) Barco Electronics Systems Pvt. Ltd. v. CCE & ST Noida - 2016 (45) STR 532 (Tri. - All). (d) CCE & ST v. Bobst India Pvt. Ltd. - 2016 (44) STR 316 (Tri. Mum). (e) ATE Enterprises Pvt. Ltd. v. CST - 2015 (39) STR 81 (Tri. Mum). (f) GAP International Sourcing (India) Pvt. Ltd. v. CST - 2015 (37) STR 757 (Tri. Del.). (g) EM Jay Engineers v. CCE, Mumbai - 2010 (20) STR 821). (h) Schott Glass India Pvt. Ltd. v. CCE Vadodara - 2010 (18) STR 445 (Tri. - Ahmd). (i) KSH International Pvt. Ltd. v. Commissioner of Central Excise - 2010 (18) STR 404 (Tri. - Mum). (j) ABS India Ltd. v. CST - 2009 (13) STR 65 (Tri. Bang). (k) Lenovo (India) Pvt. Ltd....

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....vice Rules, 2005 are in accordance with Apex Court's ruling to the effect that service tax is a value added tax which in turn is a destination based consumption tax in the sense that it is levied on commercial activities and it is not a charge on the business but a charge on the consumer. We note in the present case, the recipient of service are foreign entities and they are the consumers of these services provided by the appellant/assessee from India. The various persons in India to whom the goods were sold by the foreign entities or from whom various details and information were collected were not to be considered as recipient of service provided by the appellant/assessee. In Airbus Group India Pvt. Ltd. v. CST, Delhi reported in 2016-TIO....